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2019 (12) TMI 1598 - HC - Income TaxAssessment u/s 153A - HELD THAT:- High Court may be pleased to issue a writ, order or direction especially in the nature of writ of Mandamus calling for the relevant records from the Respondents, and (i) declaring the reason to believe purportedly recorded by 2nd and 3rd Respondents u/s. 132(l) of the Income Tax Act, 1961 as being arbitrary, illegal, without jurisdiction, mala fide and for collateral purpose and (ii) declare the warrants of authorization dated 03rd January, 2018 and 08th January, 2018 issued by the 2nd and 3rd Respondents respectively as arbitrary, without jurisdiction and illegal, and (iii) declare the consequent searches on the Petitioners premises as arbitrary, without jurisdiction and illegal and (iv) consequently, quash the notices dated 24th December, 2018 issued by the 4th Respondent u/s. 153A for the assessment years 2012-13 to 2017-18 and (v) without prejudice to above, no incriminating material seized during the course of search, quash the notices dated 24th December, 2018 issued by the 4th Respondent u/s. 153A of the Act for the Assessment Years 2012-13 to 2017-18 and (vi) without prejudice to above, the statement recorded from farmers/ growers do not constitute incriminating material, quash the notices dated 24th December, 2018 issued by the 4th Respondent u/s. 153A for the Assessment Years 2012-13 to 2017-18, and (vii) without prejudice to above, the assessment for the AY 2015-16 could not be subject to proceeding under section 153A of the Act, quash the notice dated 24th December, 2018 issued by the 4th Respondent u/s. 153A of the Act for the AY 2015-16 and (viii) restrain the Respondents from initiating any further action pursuant to the said searches. Stay the notices issued by the 4th Respondent u/s. 153A for the assessment years 2012-13 to 2017-18 pursuant to search and seizure proceedings - The interim order granted earlier is extended upto 31.12.2019 Post the WP on 23.12.2019.
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